Company No: 11522419 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Katie Sajjanhar
	Max Sajjanhar
	Raj Kumar Sajjanhar

REGISTERED OFFICE	392 Chillingham Road
	Heaton
	Newcastle Upon Tyne
	NE6 5QX
	United Kingdom

COMPANY NUMBER

11522419 (England and Wales)

ACCOUNTANT	S&W Partners Newcastle Limited
	17 Queens Lane
	Newcastle
	NE1 1RN

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	1,208		0
Investment property	4	384,000		384,000
		385,208		384,000
Current assets
Debtors	5	133,610		207,122
Cash at bank and in hand		833,552		793,902
		967,162		1,001,024
Creditors: amounts falling due within one year	6	( 4,311)		( 10,931)
Net current assets		962,851		990,093
Total assets less current liabilities		1,348,059		1,374,093
Provision for liabilities		( 5,649)		( 5,649)
Net assets		1,342,410		1,368,444
Capital and reserves
Called-up share capital		100		100
Fair value reserve		24,080		24,080
Profit and loss account		1,318,230		1,344,264
Total shareholders' funds		1,342,410		1,368,444

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of RAMAKA (North East) Limited (registered number: 11522419) were approved and authorised for issue by the Board of Directors on 15 January 2026. They were signed on its behalf by:

Raj Kumar Sajjanhar Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

RAMAKA (North East) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 392 Chillingham Road, Heaton, Newcastle Upon Tyne, NE6 5QX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of RAMAKA (North East) Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Revenue arising from the provision of services is recognised by reference to the stage of completion as follows:
[include details of the specific recognition and measurement policies for each significant type of service provided]
When the stage of completion cannot be measured reliably revenue is recognised up to the extent of recoverable expenses and accordingly no profit is recognised.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2024	0		0
Additions	1,499		1,499
At 31 March 2025	1,499		1,499
Accumulated depreciation
At 01 April 2024	0		0
Charge for the financial year	291		291
At 31 March 2025	291		291
Net book value
At 31 March 2025	1,208		1,208
At 31 March 2024	0		0

4. Investment property

	Investment property
	£
Valuation
As at 01 April 2024	384,000
As at 31 March 2025	384,000

Valuation

The fair value of the Company’s investment property has been arrived at on the basis of valuations carried out on that date by the directors of the business. In carrying out their review, the directors have made assumptions in relation to rental yields and estimated future achievable rents.

5. Debtors

	2025		2024
	£		£
Trade debtors	3,333		0
Other debtors	130,277		207,122
	133,610		207,122

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	1,599		8,171
Other creditors	2,712		2,760
	4,311		10,931

7. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Mr R K Sajjanhar - director's loan account opening balance	80,114		611,896
Amounts advanced	72,947		351,690
Amounts repaid	(85,694)		(883,472)
Closing balance	67,367		80,114

The above loan attracts interest at 2.25%, is unsecured and repayable on demand.